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2006—2015年这10年来,经济全球化下日益激烈的国际税收竞争迫使各国降低本国的公司所得税税率;个人所得税税率持续下降;间接税特别是增值税的中性特征使得各国对其依赖程度提高,税率上升。公司所得税纵观全球数据,公司所得税税率的大趋势是下降的,从2006年起至今,各国纷纷选择降低本国的公司所得税税率。世界平均水平从30%以上一直下降到30%以下,目前公司所得税税率的世界平均水平约为26%。
During the 10 years between 2006 and 2015, the increasingly fierce international tax competition under economic globalization has forced all countries to reduce their own corporate income tax rates; the personal income tax rate has been declining; the neutral characteristics of indirect taxes, especially value added tax, have made countries reliance on them more, Tax rates rise. Corporate Income Tax Looking at the global data, the general trend of the corporate income tax rate is declining. Since 2006, all countries have chosen to lower their corporate income tax rates. The world average has dropped from more than 30% to below 30%, with the current corporate income tax rate at the world average of about 26%.